§ 16G-7. Penalties.

(a)

The seller of a ticket of admission to an event held at Irving Entertainment Center commits an offense if that person knowingly:

(1)

Fails to collect or cause to be collected the admissions tax;

(2)

Fails to file a report as required by this chapter;

(3)

Files a false report; or

(4)

Fails to make and retain complete records as required by section 16G-4(c) of this chapter.

(b)

The lessee commits an offense if the lessee knowingly:

(1)

Commits an offense under subsection (a) of this section; or

(2)

Fails to pay the city the net admissions tax when due.

(c)

An offense committed under subsection (a) of this section is punishable by a fine not to exceed five hundred dollars ($500.00), and each twenty-four (24) hours of any such violation shall constitute a separate offense.

(d)

In addition to any criminal penalties imposed under subsection (c) of this section, if the lessee fails to pay the net admissions tax to the city, by the last day of the month following the month in which the admissions tax is required by this chapter to be collected, the lessee shall pay an amount equal to five (5) percent of the amount of net admissions tax due until said net admissions tax is thirty (30) days delinquent, which shall be a minimum amount of one dollar ($1.00). After said net admissions tax is thirty (30) days delinquent, such person shall pay an additional penalty an amount equal to ten (10) percent of the amount of net admissions tax due, provided, however, that the penalty shall never be less than one dollar ($1.00). Delinquent net admissions tax payments, but not any applicable fines or penalties, shall, in addition, draw interest at the rate of nine (9) percent per annum beginning sixty (60) days from the date due.

(Ord. No. 2010-9202, § 1, 8-25-10; Ord. No. 2014-9558 , § 1, 3-20-14)